https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89724
--- Comment #2 from Jakub Jelinek <jakub at gcc dot gnu.org> --- This is actually not much related to the -fpre-include stuff, but is a general bug in the continuation handling. If I do: ! ! ! include 'continuation_9.f90' then it will show: f951: Warning: ‘&’ not allowed by itself in line 6 f951: Warning: ‘&’ not allowed by itself in line 7 f951: Warning: ‘&’ not allowed by itself in line 8 rather than: f951: Warning: ‘&’ not allowed by itself in line 3 f951: Warning: ‘&’ not allowed by itself in line 4 f951: Warning: ‘&’ not allowed by itself in line 5 when I compile continuation_9.f90 directly. load_line has linenum and current_line static int vars that are simply incremented across all files sourced in rather than being reset when we call another load_file, or updated e.g. from preprocessor comments.